Seth Perretta is co-chair of the firm’s employer-focused practice. He advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance. Seth represents employers, private equity and investment firms, insurance companies, professional employer organizations (“PEOs”), trade associations, and public policy organizations on all aspects of employee benefits as well as health and P&C insurance. This includes regarding qualified retirement plans, related trust and financing issues, plan terminations, fiduciary liability, and the rules regarding prohibited transactions. Seth frequently counsels clients on health and welfare arrangements including cafeteria plans, medical savings accounts (such as flexible spending arrangements (“FSAs”), health reimbursement arrangements (“HRAs”), and Health Savings Accounts (“HSAs”). Seth is nationally recognized in the field of ERISA and employee benefits, specifically with respect to the Affordable Care Act (“ACA”) and health reform more generally. He frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA with respect to plan design, business strategy, product development, and more. Seth works closely with private equity and investment firms in connection with their diligence, purchase, and sale of PEOs, as well as benefits, payroll, and health care related service providers. Seth speaks regularly on a host of employee benefits matters. He is frequently quoted in the trade press and national publications (including BNA, Tax Analysts, the Associated Press, and The New York Times) and has testified before Congress on behalf of his clients. Professional Affiliations American Benefits Council (ABC) America’s Health Insurance Plans (AHIP) National Association of Professional Employer Organizations (NAPEO) Past Chair, Employee Benefits Committee of the District of Columbia Bar, Tax Section Honors & Distinctions Listed, The Best Lawyers in America, Employee Benefits Law (2021) Leading Lawyer, The Legal 500 US, Healthcare: health insurers (2015, 2016, 2019) Listed, The Legal 500 US, Employee Benefits and Executive Compensation (2015-2016) Associate Editor, New York University Law Review
Publications House Passes Health and Tax Changes as Part of New COVID-19 Legislation Groom PublicationMarch 3, 2021
Publications It’s No Stretch to Say That IRS Guidance Makes FSAs More Flexible Groom PublicationFebruary 25, 2021
Publications Breaking Down the “Outbreak Period” Extensions: The Clock May Begin Ticking Soon for Important Deadlines Suspended Due to COVID-19 Groom PublicationFebruary 17, 2021
Past Events Groom Webinar: New Brokerage and Consulting Compensation Disclosure Rules for Certain Group Health Plans (February 18, 2021) Groom WebinarFebruary 18, 2021
Publications EEOC Releases Much-Anticipated Proposed ADA and GINA Wellness Rules Groom PublicationJanuary 29, 2021
Past Events Groom Webinar: New Proposed EEOC Wellness Rules – Proposal Suggests Material Changes in Wellness Plan Regulations for Plan Sponsors and Service Providers (January 28, 2021) Groom WebinarJanuary 28, 2021
Past Events Groom Webinar: Surprise Billing Law Imposes New Requirements for Plans and Issuers (January 13, 2021) Groom WebinarJanuary 13, 2021
Publications The Supreme Court Narrows ERISA Preemption in Rutledge v. PCMA Groom PublicationJanuary 4, 2021
Publications President Signs COVID-19, Health and Tax Provisions in End-of-Year Omnibus Bill COVID-19 ResourceDecember 28, 2020